Provisions under Rule 10B of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Aadhaar authentication for registered person”, are as under:
CGST Rule 10B: Aadhaar authentication for registered person (Chapter-III: Registration Rules) [Note 1]
The registered person, other than a person notified under sub-section (6D) of section 25, who has been issued a certificate of registration under rule 10 shall, undergo authentication of the Aadhaar number of the proprietor, in the case of proprietorship firm, or of any partner, in the case of a partnership firm, or of the karta, in the case of a Hindu undivided family, or of the Managing Director or any whole time Director, in the case of a company, or of any of the Members of the Managing Committee of an Association of persons or body of individuals or a Society, or of the Trustee in the Board of Trustees, in the case of a Trust and of the authorized signatory, in order to be eligible for the purposes as specified in column (2) of the Table below:
|1||For filing of application for revocation of cancellation of registration in FORM GST REG-21 under Rule 23|
|2||For filing of refund application in FORM RFD-01 under rule 89|
|3||For refund under rule 96 of the integrated tax paid on goods exported out of India|
Provided that if Aadhaar number has not been assigned to the person required to undergo authentication of the Aadhaar number, such person shall furnish the following identification documents, namely:–
(a) her/ his Aadhaar Enrolment ID slip; and
(b) (i) Bank passbook with photograph; or
(ii) Voter identity card issued by the Election Commission of India; or
(iii) Passport; or
(iv) Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988 (59 of 1988):
Provided further that such person shall undergo the authentication of Aadhaar number within a period of thirty days of the allotment of the Aadhaar number.
1. CGST Rule 10B inserted vide Central Tax Notification 35/2021 dt. 24/09/2021, pending notification on commencement date thereof. Subsequently, vide Central Tax Notification 38/2021, CBIC notifies 01/01/2022 as the commencement date in respect of CGST Rules 10B, which was inserted vide sub-rule (2) of the CGST (8th Amendment) Rules, 2021 (Central Tax Notification 35/2021).